In case someone is still having this problem:
I encountered the same error and did all of the recommendations I could find on the forums:
-> check if the columns in the Excel match the description of the structure attributes
-> check if the right sheet is selected
-> try deleting the excel to record list and implementing it again
...
I managed to fix it in the end by wrapping the excel to record list in a wrapper action, passing in the binary and having the record list as an output. not sure why this was needed, it seems like a bug. Worth noting: in my case, I was performing the excel to record list on a binary already stored in the database, not on an uploaded file.